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Lien over Bank account - territorial jurisdiction - both KVAT and KTEG Acts authorize recovery officers to demand money from "any person" and authorize recovery by attachment and sale of share in Companies. Hence, by natural corollary a tax recovery authority can lay its hands on the money in deposit in a bank account situated beyond its territory if the same is accessible online - HC

VAT and Sales Tax - Lien over Bank account - territorial jurisdiction - both KVAT and KTEG Acts authorize recovery offic .....

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